Condensed Interim Financial Statements Consolidated Statement of Changes in Equity For the six months ended 30th June 2023 – unaudited Attributable to the Company’s shareholders Non- Share Revenue Other controlling Total capital reserve reserves Total interests equity HK$M HK$M HK$M HK$M HK$M HK$M At 1st January 2023 10,449 280,008 (1,246) 289,211 3,047 292,258 Profit for the period – 2,223 – 2,223 41 2,264 Other comprehensive income – – (2,048) (2,048) (51) (2,099) Total comprehensive income for the period – 2,223 (2,048) 175 (10) 165 Dividends paid – (3,978) – (3,978) (46) (4,024) At 30th June 2023 (unaudited) 10,449 278,253 (3,294) 285,408 2,991 288,399 Attributable to the Company’s shareholders Non- Share Revenue Other controlling Total capital reserve reserves Total interests equity HK$M HK$M HK$M HK$M HK$M HK$M At 1st January 2022 – as originally stated 10,449 277,961 3,745 292,155 2,003 294,158 – impact of change in accounting policy (note 2(e)) – (522) (9) (531) (17) (548) – as restated 10,449 277,439 3,736 291,624 1,986 293,610 Profit for the period (restated) – 4,348 – 4,348 121 4,469 Other comprehensive income (restated) – – (2,533) (2,533) (37) (2,570) Total comprehensive income for the period (restated) – 4,348 (2,533) 1,815 84 1,899 Capital contribution from a non-controlling interest – – – – 986 986 Dividends paid – (3,744) – (3,744) (35) (3,779) At 30th June 2022 (unaudited) (restated) 10,449 278,043 1,203 289,695 3,021 292,716 The above consolidated statement of changes in equity should be read in conjunction with the accompanying notes. 56 Swire Properties Limited Interim Report 2023